TMI Blog2017 (9) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... was initiated and for which limb of the notice explanation required to be submitted. The coordinate bench in the case of Smt. Makina Annapurna Vs. ITO Ward -5(2), Visakhapatnam in ITA Nos.604 & 605/Vizag/2014 dated 2.2.2017 on identical facts held that non-striking of the irrelevant column renders the notice issued u/s 271 of the Act invalid. In the instant case, the A.O. has issued the notice without striking off the irrelevant column and in the assessment order, the A.O. did not mention for which offence the penalty was initiated. Appeal filed by the assessee is allowed. - I.T.A.No.229/Vizag/2015 - - - Dated:- 18-8-2017 - SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER For The Appellant : Shri G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the circumstances of the case, the order dt.11.10.2013 levying penalty u/s 271(1)(c) is liable to be cancelled in as much as the notice dt.30.12.2011 initiating the penalty proceedings did not specify clearly as to whether the penalty proceedings were initiated for concealment of particulars of income or for furnishing inaccurate particulars of income. 5. Appearing for the assessee, Ld. A.R. argued that the A.O. has issued penalty notice without striking the relevant column relating to furnishing of inaccurate particulars or concealment of income. It is mandatory on the part of the A.O. to put on the assessee on notice for which offence the assessee required to submit his explanation, whether it is for furnishing of inaccurate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd -5(2), Visakhapatnam in ITA Nos.604 605/Vizag/2014 dated 2.2.2017 on identical facts held that non-striking of the irrelevant column renders the notice issued u/s 271 of the Act invalid. For ready reference, we extract relevant para of the decision of this bench: 17. In this case, on perusal of the facts available on record, we find that the A.O. has issued printed form of notice u/s 274 r.w.s. 271(1)(c) of the Act, wherein he has put a right mark on the portion of the notice have concealed the particulars of income or furnished inaccurate particulars of such income without specifying the reasons for which the penalty proceedings has been initiated. Unless the A.O. specifies the reasons for which penalty proceedings ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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